Leaf & Cole, LLP
Leaf & Cole, LLP
Certified Public Accountants
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Special Districts

Special Districts

Leaf & Cole, LLP has focused on the Special Districts of California for over 30 years.  The majority of our Special District clients prepare a Comprehensive Annual Financial Report (CAFR).  Our experience in working with the Government Finance Officers Association (GFOA) to obtain their Certificate of Achievement for Excellence in Financial Reporting is extensive.  Each and every CAFR submitted to the GFOA on which Leaf & Cole has consulted has successfully received the Award. Over the years, Leaf & COle, LLP has worked with a variety of Special Districts including:

  • Water and Sewer

  • Wastewater Treatment and Reclamation

  • Street and Repair

  • Park and Recreation

  • Fire

  • Mosquito Abatement

  • Cemetery

  • Local Agency Formation Commissions

  • Community Service

  • Improvement Corporations

  • Finance Authorities

  • Employee Benefit Plans

  • Facilities Corporations

Our experience with California Special Districts is not limited to auditing financial statements. We provide a wide range of services including:

  • Audited Financial Statements

  • Audits in Accordance with Government Auditing Standards

  • OMB Uniform Guidance

  • Analysis and Reporting on Internal Control

  • Analysis and Reporting on Compliance with Laws and Regulations

  • Comprehensive Annual Financial Reports

  • State Controller's Report

  • Agreed upon Procedures

  • Net Revenue Coverage Calculations

  • Monthly Accounting and Compilation Services

  • Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting

As noted above, in addition to the audit and preparation of Special District financial statements.  Leaf & Cole, LLP has also worked internally with several districts to help maintain the quality of their accounting records, provide an additional layer of internal control, and help prepare the supporting workpapers in preparation for their annual audit.